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Items tagged with "ESEF errors"

ESEF Errors and Common Pitfalls: 5 – Incorrect Dates

This is part of a series on common errors and pitfalls in ESEF filings, observed in our analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. A common error in XBRL reports is tagging facts with the wrong date. This arises because of the different conventions that are typically used to […]

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ESEF Errors and Common Pitfalls: 4 – Report Package Errors

This is part of a series on common errors and pitfalls in ESEF filings, observed in our analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. An ESEF report is made up of multiple files which must be submitted in a specially formatted ZIP file, known as […]

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ESEF Errors and Common Pitfalls: 3 – Calculation Inconsistency

This is part of a series on common errors and pitfalls in ESEF filings, observed in our analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. An XBRL taxonomy can define a calculation tree for describing and validating simple totals and subtotals in an XBRL Report. For […]

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ESEF Errors and Common Pitfalls: 2 – Inconsistent Duplicates

This is part of a series on common errors and pitfalls in ESEF filings, observed in our analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. Often the same fact is reported multiple times in different sections of a report. Tagging all the occurrences of a fact […]

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ESEF Errors and Common Pitfalls: 1 – Incorrect Signs

This is part of a series on common errors and pitfalls in ESEF filings, observed in our analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. Tagging values with the wrong sign – negative rather than positive, or vice versa – is a common and potentially serious […]

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ESEF Errors and Common Pitfalls: Series Introduction

Issuers across EU-regulated markets and in the UK have filed their first financial statements in European Single Electronic Format (ESEF), which in essence is an Inline XBRL report. We anticipate that ESEF will make European reporting data more consistent, comparable, and ultimately useful. It was encouraging to see many issuers voluntarily submitting ESEF filings in […]

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